Piecework bonus wage formula. Piece wages: pros and cons, types of piecework wages, calculation features

The amount of wages depends on factors such as the level of professionalism of the employee, the complexity of the obligations assigned to him, their volume and quality of performance. In addition, the specified amount includes bonus (compensation) charges. This happens when using any type of this reward. Calculation of piecework wages is no exception.

System characteristics

Piece-rate payment of workers is a procedure for calculating wages in which the main indicators are the volume of work performed and the timing of its completion. Today it is not used very often, since the optimal areas for its use are production, the indispensable part of which is manual labor and the creation of products of the same format and functions in large quantities.

As a result, this system of payment to employees can be seen in:

industrial production;
construction;
household services;
transport companies;
organizations specializing in the provision of communication services.

A distinctive feature of such a process as the calculation of piecework wages is the mutual dependence of its size and the volume of work performed (their quality).

Process Control Tools

Piecework wages at an enterprise, or more precisely, the procedure for calculating it, are regulated by the Labor and Tax Codes of the Russian Federation, FZ-81 and FZ-255, which imply the payment of state benefits for employees raising children, and Resolution No. 922, by which the average salary is calculated.

According to the legislation of the Russian Federation, each enterprise has the right to choose a document management system, which will be adopted as the basis for the procedure for calculating monthly remuneration for fulfilling labor obligations. The following forms must be present with it:

The most important act in the case of this system of payment for the amount of work performed was the so-called “piece work order”. It contains all the necessary data that may be required to pay salaries to employees. It is after its closure that we can talk about fulfilling our assumed responsibilities.

Types of payroll calculation

Chord
It is used most often in large enterprises. And mainly in relation to production teams. Important indicators are the duration of work and piecework prices.
For this form of remuneration, a special document has been created, which is similar in content to the above work order. It should be noted that with the lump sum payment system, bonus amounts can be calculated. The worker's classification has great value when determining wages in a similar way. Defects are corrected by workers free of charge.

The main document defining the type of piecework wages is the employment contract, which is concluded between the employee and the employer. The sample piecework wage agreement does not differ from the standard one, it’s just that in the column requiring the choice of a payment system, an item is noted that implies piecework.

Advantages and Disadvantages of Payroll

TO positive aspects Such payment systems include:

the relationship between the results of work activity and payments for it;
reduction of financial costs in case of poor quality or insufficient work;
stimulation of the workforce to increase the level of quality and quantity of services (products) provided.

But, unfortunately, this cost system, like the time-based one, is not perfect. Firstly, when choosing it, management has to create a technical department, the functions of which will be to monitor workers’ compliance with all quality characteristics. Secondly, tension may arise in the team, since those who keep records finished products or acceptance of performed services carries too much responsibility.

Thirdly, there is the possibility of unexpected expenses. And fourth, workers may deliberately reduce their productivity in order to increase wages (increase prices or decrease standards).

In general, before deciding which payment system to choose, you need to think carefully. An incorrect conclusion may exclude the possibility of a successful production process.

Calculation example

price for one manufactured part or performed service (60 rubles);
number of completed works (500 pieces);
tax deductions (personal income tax is calculated at 13% of the basic salary);
deductions to which the employee is entitled (standard, in particular children’s, since the worker has two minor children).

Therefore, the calculation system is performed as follows:

The salary amount without deductions is determined:
60*500=30,000 rubles.
The tax base is located:
30000-1400*2=27200 rubles.

The tax amount is calculated directly:
27200*13%=3536 rubles.

The salary issued in hand is calculated:
30000-3536=26464 rubles.

This example of calculation for piecework wages can be characterized as generalized. After all, there are classification varieties that differ from each other.

Determining such an expense item as remuneration for labor is the responsibility of the accounting department of the enterprise. They must be produced in accordance with all regulations that are created to regulate them.

Piece work: Video

Instructions

To determine the piece rate price For products produced by one employee, perform a performance analysis over three, six, or twelve months. Add up all products produced during the analysis period and divide by the number of working days in the billing period. You will get the average production for one day. Divide the original result by the number of working hours, you get the amount of output per hour.

Next you need to make price manufactured products. To do this, calculate the employee’s average daily salary. produce by adding up all the amounts earned for 12 months, divide by 12 and 29.4 - this is the average number of working days in a month. You will be able to pay in one day.

The number of products produced in one day are two comparable things. For example, if your employee produces 4 parts in one day, then divide the average daily salary by 4, you will get the cost of one part. But such a calculation often leads to the fact that the prices for one unit of production are not entirely correct, so an analysis of the work of several employees working in the same tariff category or having the same qualifications is used.

To determine average piece rates, add up the number of products produced for three, six or twelve months of a team of employees, divide by the number of working days during which the products were produced. Calculate average earnings for the analysis period. Divide the average daily salary by the number of products produced in one day. You will receive an average piece rate price, which will be more accurate.

This type of calculation will allow you to pay wages in accordance with the actual work of each employee. If someone works slower, he will receive less accordingly.

The transfer to piecework wages stimulates productivity, and the number of products produced increases significantly, but at the same time, the mechanisms on which it is produced must work uninterruptedly. It is impossible to produce record volumes of products using old equipment.

Piece rates are used to determine an employee’s earnings under a piece-rate wage system. This is an indicator for measuring the amount of remuneration an employee receives per unit of output produced or per operation performed, expressed in monetary terms.

You will need

1. Knowledge of methods for studying time expenditure: timing and photography of the working day.
2. Unified Tariff and Qualification Directory of Work and Professions of Workers (UTKS).
3. Tariff scale in force in your industry.

Instructions

Determine the standard time (in hours or minutes) or the standard production in natural meters (kilograms, meters, pieces, etc.) based on a photograph of the working day or timekeeping.

Produce piecework. This can be done in ways. If in Step 3 you determined the standard time, piecework price You can multiply the tariff rate by the time standard you define. If you have determined the production rate, then piecework price you will receive by dividing the tariff rate (hourly or daily) by the corresponding production rate (hourly or daily).

Please note

The size of the piece rate does not depend on when the work was performed: during the day or at night. It is necessary to change the size of the piece rate if:
- changes in labor standards (production standards and time standards) due to improved production conditions (for example, when changing technology, replacing equipment with more progressive ones, improving labor methods).
- revision of tariff rates.

Useful advice

When determining piece rates, it is necessary to ensure that the units of time for which tariff rates are selected correspond to the units of time in relation to which standards are established (hour or shift). If you use a shift production rate, then when calculating the price, use the shift (daily) tariff rate. If you use an hourly production rate, then use the hourly tariff rate to determine the price.

Sources:

Labor Code Russian Federation with comments.

Piecework remuneration is a payment in which wages are calculated in proportion to units of manufactured products or services provided. Such payment is an incentive to increase worker productivity, and also frees employers from control over the use of working time by employees. The basis of payment is the rate (tariff) per unit of manufactured products (services provided). There are several types of piecework wages: piecework, piecework-bonus and indirect piecework.

Instructions

To calculate for piecework payment, you need to multiply per unit by the number of products produced by the employee. For example, for one door made, a payment of 400 is required. The employee produced 22 products in May. Thus, 400 rubles/unit * 22 units = 8800 rubles.

When calculating piecework bonuses, the tariff is also taken as a basis, but products manufactured in excess of the norm are paid higher. For example, this is the same enterprise, only the employee produced 5 more doors above the norm. The head of the enterprise established that what was produced in excess of the norm was paid one and a half times more. Thus, 400 rubles/unit * 22 units = 8800 rubles. and 300 rub./unit*5 units=1500 rub. 8800 rub.+1500 rub.=10300 rub.

Many enterprises have a piece-rate payment system. labor implemented to improve employee performance. A payment method in which the amount of remuneration directly depends on the amount of work performed motivates subordinates. However, in order for the documents of the “piece-worker” employee not to raise questions from the tax office, accountants need to draw up all documents in accordance with existing rules.

Instructions

Introduce a clause on the introduction of a piece-rate payment system into the enterprise’s collective agreement labor. Write down all the nuances, including the types of “piece-work” that will be practiced (direct, indirect, progressive, collective payment, and so on). Also indicate which departments of your organization employees can work on a piece-rate payment system.

Issue an Order to change the form of payment labor based on the Payment Regulations. It, like the collective one, must also indicate the positions (or name of the unit) of the employees who will be transferred to piecework system payment labor. Indicate the date from which the Order comes into force. It must be approved by the enterprise with a personal signature.

Make copies of the Payment Regulations and the Order on the transition to a new payment system and familiarize them with signature to all those who will be transferred to piecework. According to the Labor Code of the Russian Federation, only two months after familiarization, employees of the enterprise can receive the new regulations. This rule does not apply to those team members who got a job after the Order was issued.

Place Orders for new employees accepted on the piecework payment system labor, a standard Order with the addition of the wording “Accept with a salary in accordance with the employment contract” or “Accept with a salary in accordance with staffing table". The wording "Form of payment labor- piecework" - is optional, however, if the employee insists on it, you can enter it into your personal Order.

Sources:

Choosing a remuneration system

Piecework wages are established by a collective agreement or other regulations that are binding only at a given enterprise. If, according to the employment contract, a piecework form of payment is established for this particular employee, then it is calculated in the following order.

Instructions

Piecework remuneration involves calculating wages based on the amount of work performed and prices per unit of this volume. Determine which document will be the form of accounting: work order book, route book, accounting sheet, piece work order, work completion certificate, etc. Unified form These documents do not exist, so develop them for your business yourself.

Determine the package of necessary primary documents taking into account the type of piecework payment. If it is direct piecework, then an order is needed establishing piecework prices for each type of work and an order for piecework. With piecework-progressive wages, you will need, in addition to the work order for piecework, established piecework prices for those works or products that will be produced in excess of the standard. If the type is piecework-bonus, it is necessary to issue an order for piecework work and issue an order for bonuses.

If the employee is on indirect piecework wages (auxiliary workers and engineering personnel), then his wages should be directly dependent on how the main workers, teams or areas he serves or are subordinate to work. When submitting it to the accounting department, prepare a unit order for performing a specific type of work, a timesheet and wage rates for the main employee.

Traditionally, there are two forms of remuneration: piecework and. Piece payment is used when it is necessary to take into account quantitative indicators of the result of labor. This form is used by organizations that can clearly record these indicators.

The amount of earnings in the piecework form of payment is paid per unit of product produced or volume of work performed at piecework rates. Prices are calculated based on the tariff rate, which consists of the category of this type of work and established production standards, i.e. time.

Piece forms of remuneration

1) Direct piecework wages. Wages are calculated based on tariff rates per unit of time worked and time established by production standards. Piece rates are determined by dividing the tariff rate by the production rate.

2) Indirect remuneration. Earnings are calculated depending on the output of the main working personnel for the quantity of products or the amount of work performed by the company. Such wages, as a rule, are accrued to employees of service farms and auxiliary industries.

3) Piece-bonus wages. In addition to earnings at direct piece rates, bonuses are additionally awarded for achieving certain qualitative and quantitative indicators.

4) Piece-progressive wages. The main work is paid at direct piece rates, and when working beyond the norm - at increased rates.

5) Accordal payment. Prices are set for the entire scope of work, and not for individual actions and operations. For example, with such a remuneration system, an employee receives a bonus for reducing the time required to complete work.

Pros and cons of piecework wages

The advantage of the piecework form of remuneration is that the employee has a real opportunity to increase his earnings by increasing labor productivity or completing a larger volume of work. In this case, the employee’s usefulness depends entirely on his abilities and desires.

But for all its attractiveness, the piecework form of payment also has its drawbacks. Thus, the employer may not take into account factors such as illness, equipment breakdown, weather conditions. The disadvantage for the employer may be that in pursuit of quantity, employees may forget about quality.

Hello! In this article we will talk about piecework wages.

Today you will learn:

What is piecework wages and where is it applied?
What types of piecework wages exist;
What are the prerequisites for transferring to piecework wages;
Advantages and disadvantages of this type of payment.

One of the most important aspects of organizing work activities in a company is the choice of the form of monetary remuneration for employees. We are most familiar with the time-based form, when salaries are calculated depending on the salary and the number of days worked. However, such a scheme is not suitable for many types of activities where it is extremely important for the employer to motivate the employee to improve performance, and also where it is possible to keep quantitative records of the work performed. Then another common form is used – piecework wages.

What is piecework wages?

Piece wages – This is a type of monetary remuneration for an employee where his earnings directly depend on the units of production he produces or on the volume of work performed, provided that the result of his work can be calculated and the quality can be tracked.

Download a sample piecework wage agreement

For most types of work, only one of two forms of payment is possible. For example, administrators, doctors, accountants, security guards, and teachers are on temporary duty. Piecework wages are typical for such professions as turner, welder, taxi driver, and member of a repair team.

However, there are often cases when, to further motivate an employee, an employer uses a calculation procedure that is characteristic of both forms. The employee is paid a monthly fixed salary, most often small but guaranteed, so that the employee has something to live on in case of the “off season”. In addition, the employee receives payment per unit produced or a percentage of sales.

Example. In many clothing or electronics stores, where sales volumes largely depend on the active work of the sales assistant, the company, in addition to the salary, may pay him a certain percentage of the cost of the goods sold. Owners have long come to the conclusion that using the carrot of a monetary reward is much more effective than threatening them with the stick of dismissal for being idle on the sales floor.

Concepts inextricably linked with the word “piecework”

Production rate - the number of units of products established by the company that must be manufactured within a certain time frame. Usually they talk about hourly, daily and monthly norms.

Tariff rate (salary) – minimum guaranteed monthly wage for a given skill level. Indicated in . The salary is only part of the salary, which, in addition to the salary, may include all kinds of bonuses and social benefits.

Price - this is the amount of earnings for one unit of work performed or products produced. It is calculated through the ratio of the tariff rate to the production rate.

Tariff schedule - tariffication of wages based on the complexity of the work and the qualifications of the employee. There are ranks or categories (for example, engineer of the first category or piece worker of the 5th category).

Calculation of piecework wages

Let us give two examples of such calculations.

Example 1. The daily rate of processing parts on a milling machine for a milling machine operator is 120 pieces. The daily rate for the tariff is 1200 rubles. In one month, the employee processed 2,400 parts.

The piece rate is calculated by dividing the daily tariff rate by the daily rate for parts:

R = 1200/120 = 10 rubles/pcs.

In this case, the monthly salary of the master will be:

Z = 10*2400 = 24000 rub.

Example 2. The calculation looks somewhat different when the standard determines not the number of products, but the time period.

The time limit for using the machine is set at 30 minutes per operation. The hourly rate is 150 rubles. During the month, the employee performed 600 operations.

We calculate the piece rate:

R = 150*30/60 = 75 rubles/operation

Monthly earnings will be:

Z = 75*600=45000 rub.

Types of piecework wages for workers

The existence of several types of this payment is explained by the diverse specifics of existing work where piecework payment is used.

Let's look at its main types with examples:

Piece payment type	Characteristic	Example
Direct piecework	Salaries are calculated based on completed volumes using fixed piece rates established in accordance with the employee’s qualifications	Piece price for seamstress highest category is 50 rubles per shirt. In a month she sewed 600 shirts. Her piecework earnings for the month will be 30,000 rubles
Piece-bonus	Provides for the payment of bonuses for exceeding production standards established by the company. Indicators for bonuses can be improved labor productivity, product quality, reduction in the number of defective products, as well as money spent	The monthly production rate for producers of leather shoe uppers is 100 units. The company purchases leather with a reserve, but at the same time has established a monthly collective bonus in the absence of damaged material
Indirect piecework	Used to pay workers who monitor the smooth operation of equipment. Thanks to them, essential workers are not idle due to equipment breakdowns. To calculate earnings, the indirect piece rate is multiplied by the number of units produced by the main workers	A master adjuster serves several workshops. The tariff rate of the master is 15,000 rubles per month. Over the course of a month, the workshop produced 2,000 units of product against a norm of 1,500 units. The indirect price will be the ratio of the foreman’s tariff rate to the workshop rate: 15000/1500=10 rubles/unit. The master’s salary will be: 10*2000=20000 rub.
Piece-progressive	A very motivating system, it is used to sharply increase production. Until the production rate is reached, calculations are carried out using fixed piece rates. When production exceeds standards, payment is made at increased prices	A turner turned 300 parts in a month at a rate of 250. According to the piece rate, he receives 80 rubles per part. If the plan is exceeded, each detail is paid in the amount of 100 rubles. The basic salary of a turner: 250 * 80 = 20,000 rubles. Taking into account exceeding the norm: 50*100=5000 rub. Total salary of a turner: 20000+5000=25000 rub.
Chord	It is used when payment is made not per unit, but per stage of work or for all work performed. The work order also indicates the start and end dates of the work. Used in construction, agriculture, on transport. Can be either individual or team	An agreement on interior house work is concluded with a team of finishers. All work is divided into stages (carrying out electrical wiring, plastering walls, laying floors, etc.). Each stage of work is accepted by a responsible person, who determines whether the work meets quality standards, after which a settlement is made with the team
Mixed	Mixing piecework and time-based wages. It is used when the employer is interested in the constant presence of an employee at the workplace, while his activity largely determines his work efficiency	A nail technician has a fixed salary for being in the salon at certain hours. He will receive this money even if for the whole day, say, due to bad weather, not a single client comes to him. In this case, the master receives a percentage of the amount paid by the client for each work performed.

The procedure for transferring to piecework wages

An enterprise can switch to piecework wages if the necessary prerequisites are met:

Well-established accounting of manufactured products or services provided;
Presence of an uninterrupted supply of materials and everything necessary for work;
Effective quality tracking;
Developed logical tariff systems and local standards;
The ability to take into account quantitative data on the performance of each employee separately;
The existing need at this level of company development is to increase the level of production (sales) many times over.

The conditions for piecework wages are specified in individual and collective labor contracts, work acceptance certificates, work orders, as well as in the Regulations on remuneration. The latter is understood normative act, which is valid only within the enterprise, which specifies the procedure for calculating wages, the timing of payment of remuneration to employees, the rules for paying bonuses and allowances.

When approving such a document, the employer proceeds from the financial capabilities of his organization and also takes into account the norms of the Labor Code.

All important information must be written down in Employment contract, preferably in as much detail as possible.

Advantages and disadvantages of piecework wages

If an employer transfers his workers to piecework, he must be prepared for some difficulties. However, the advantages of this form are also undeniable.

Let's look at them:

Advantages	Flaws
Possible sharp increase in production or sales volumes	Possible deterioration in product quality due to rush
Inspiration for the employee, he can feel like a “mini-entrepreneur” thanks to control of his own earnings	The need for stability of all conditions for optimal performance (materials, etc.)
Ability to track everyone's work individually	The emergence of an employee’s reluctance to spend time on anything other than piecework (for example, cleaning workplace, clean equipment)
The opportunity to arouse competitive passion among employees and increase the overall tone in the team	Possible disruption of process steps
With a team chord system, mutual assistance increases, since the entire team is interested in completing the work as quickly as possible	Possible violation of safety standards
An impetus for self-development, if an increase in production depends on personal qualities employee	No savings in consumables

There is no ready answer as to what form of wages or what type of piecework will be best. Everything is very individual and, above all, depends on the type and conditions of the organization’s activities. The same system can work differently in two teams. It seems to us that only with experience, through trial and error, will the employer be able to develop the necessary monetary motivation scheme for his employees.

For effective operation of the enterprise, measures must be taken that will increase the interest of employees in work. Motivation is one of the main functions of personnel management. It should include not only moral and prestigious benefits, but also material benefits. Income received from work is the main source of income cash employees. Its size is regulated by law and the head. In this article you will learn how time-based and piece-rate wages are calculated.

Definition

Wages (s/w) are a part of the social product expressed in monetary form, which an employee receives in accordance with the efforts expended. It comes in two types. The main one is the remuneration that is paid for work performed at established rates. Additional - compensation for work above the norm.

Organization of remuneration

This is a set of activities aimed at paying remuneration. This includes rationing, tariff schedule and wage system. The first point is based on establishing the proportions in the costs that are necessary to produce a unit of product under certain conditions.

Standardization elements:

Tariff rate is the amount of payment per unit of time, which is expressed in monetary form. It can be hourly, daily or monthly.
The tariff schedule is a scale that consists of categories and coefficients. It is used to calculate the income of any employee.
The directory is a normative document that lists the types of work, professions and necessary knowledge for each category.

Structure

Today, the main components of the system for calculating income are the types and salary schedules. The Ministry of Labor establishes minimum size salary This is the lower limit of the cost of low-skilled labor, which is calculated for one month.

The income of employees, as well as engineers, is determined on the basis of the salary schedule. The salary fund for students is calculated based on their number and the amount of benefits. The wages of time workers, workers and piece workers are calculated separately. For this purpose, technical standardization of time, production and maintenance is used. This means that an employee must produce a certain amount of products in a certain period of time, working at several machines.

Treaty

IN modern conditions enterprises compile legal acts, which regulate social and labor relations between employees and employers. The labor agreement is concluded at the level of the Russian Federation between subjects and territories. Collective - provides for the relations of the parties at the enterprise level. An employment contract can be concluded for a probationary period, seasonally or for life.

Basic rules for calculating salary

To calculate the income of specialists and employees, official salaries are used, which are established by management in accordance with the qualifications of the employee. Additionally, bonuses may be paid based on performance results. The amount of remuneration depends on the performance results and length of continuous service of the employee. The legislation establishes additional payments for deviations from normal working conditions. Every 60 minutes of night work is calculated at a rate of 20% of the employee’s salary, in case of multi-shift work - 40%.

If a holiday falls on a weekend, it is transferred to the next working day. Overtime hours are documented in work orders. They should not exceed 240 minutes over 2 days. The first 2 hours are paid at one and a half times, and the next - at double. Work in holidays permitted only if stopping production would cause serious problems.

Forms

Piece wages depend on the quantity and quality of effort expended. An employee's income is calculated by multiplying the volume of manufactured products by the price. The latter is the product of the tariff rate of the corresponding category of complexity and the time standard. This form has several varieties.

The time-based payment system is calculated depending on the time spent by the worker to complete the order. This form is used when it is not possible to establish quantitative indicators of performance results. In practice, both schemes are most often used in combination with additional payments and bonuses. Let's take a closer look at each of them.

Direct piecework wages

It is calculated according to a previously fixed price for each type of service.

Example: worker’s rate is 30 rubles/hour. Time limit - 2 hours/unit. Price: 30 x 2 = 60 rub. An employee produced 100 parts. His earnings will be: 60 x 100 = 6000 rubles.

The price is calculated based on the tariff rate. Production standards are used in mass production, while time is fixed in small-scale production. In the second case, the formula will look like this:

P = Td: Nvyr, where:

P – price per unit of product;
Тд – daily tariff rate;
Nvyr is the production norm.

If the time spent on production is taken into account, the formula is as follows:

P = Tch x Nv, where:

Tch – hourly tariff rate;
Нв – standard time for production of a unit of goods.

Piece wages under the direct system are calculated by summing the prices multiplied by output:

З = ∑ (Р x Qn), where:

Z – total earnings;
P – price for each type of work;
Qn – production volume.

Employee incentives

Piece-progressive wages are calculated in two stages. Production within the norm is financed at established rates, and in excess of the norm - at inflated prices.

Example: the production rate is 40 monetary units per 100 products. In case of production, the price increases by 10%. The worker produced 140 units. The calculation is made as follows: 40 x 100 + (40 x 110% x (140 - 100)) = 5760 rubles.

The initial base is calculated based on an analysis of the implementation of standards in a specific area over the past six months. The effectiveness of the entire system depends on the validity of these figures. The scale for increasing prices can be single or multi-stage. But the degree of increase in the base must be high in order to greatly interest the employee.

Piece-bonus wages consist of basic prices and additional payments for fulfilling conditions. The main difference between this form and the previous one is that bonus indicators are fixed in advance, taking into account the details of production and the characteristics of the products being manufactured.

Example: price - 50 rub./unit. If there is no defect in the batch, a bonus is paid - 10% of the income. The worker produced 90 units.

Calculation: 50 x 90 + (3000 x 10%) = 4800 rub.

Alternative formula:

Z ob = Z sd + (Z sd x (% in + % pr + % per)/100), where:

Goiter – total income;
Zsd – piecework earnings;
%в – % additional payment for meeting indicators;
%pr – % bonus;
%per – % of overfulfillment of bonus indicators.

If an indirect piecework form is used, then the worker’s wages increase depending on the results. This system It is more effective to use for employees whose work has a significant impact on the results of the work of key employees. This scheme is more often applied to the team for adjustment, repair and other maintenance work. If several types of services are performed, then prices are calculated separately for each of them:

P = Td / (Nvyr * K), where:

P – price;
Тд – tariff rate;
Nvir – daily production rate;
K – number of serviced objects.

Total earnings:

З = ∑ (Р *Q), where:

Z – salary;
Q – production of each of the objects.

Time wages

This form is divided into two more types:

Simple.
Time-based bonus.

In the first case, the rate is multiplied by the amount of time worked. In the second, a percentage is added to the monthly income.

Features of using the time-based form

This scheme is used when the work performed cannot be accounted for. The work of the administration, duty personnel, workers involved in repairs, etc. is paid on a time basis. For such employees, the following is established:

salary - monthly salary;
tariff rate - monetary reward per unit of time.

A simple time-based form is used, when labor is paid for the actual time worked based on the tariff rate. Most often daily or hourly. If the calculation is made at a monthly rate, then the salary does not depend on the time worked.

It makes sense to use a time-based system if:

the enterprise operates conveyor lines in a clearly defined rhythm;
the worker’s task is to monitor and control the technological process;
the cost of calculating the quantity of products produced is high;
the quantitative result is very difficult or impossible to calculate;
quality of work is a higher priority;
the work is very dangerous;
there are irregular loads;
increasing production output is impractical at this stage or it may lead to defects.

Advantages and disadvantages of schemes

Piece wages are the best option for motivating workers when there is a real opportunity to celebrate performance indicators. Rates are determined by dividing / multiplying the rate by the established norm. All types of piecework wages are calculated based on the initial level of production. Prices may change gradually. To maximize employee interest, a progressive pricing scale is used, based on an ascending percentage. This system can be especially effective in areas where the result depends on the abilities of the worker. Direct piecework wages have one drawback - the relationship between the quantity and quality of effort expended.

A premium form of payment encourages employees to perform their duties efficiently. This scheme is most often used when calculating remuneration for production workers, and also if:

it is possible to keep records of the volume of work performed;
orders are large, the number of workers is limited;
one of structural divisions the organization restrains the production of products throughout the enterprise;
There is an urgent need to increase production volumes.

It makes sense to use an indirect piece-rate form of payment when output depends on the pace and quality of the employee’s functioning. It can also be used to calculate the salary of individual entrepreneurs and management personnel.

The chord system is widely used in construction, when a team needs to complete a set of works by certain period. It is appropriate to use it if:

the enterprise is severely limited in terms and will be forced to pay a fine for violating them;
in case of an emergency that will lead to a shutdown of production;
when there is an urgent need to perform certain work.

Under this system, piecework wages depend on the following factors:

wasted crew time;
labor participation rates;
employee qualifications;
other factors specified in the collective agreement.

Similarly, the income of each team member can be calculated. This option is also used if the enterprise uses a tariff system to calculate income. Moreover, all members of the group have an identical rank and perform work of the same level of complexity.

The brigade system is used in many domestic enterprises. It allows rational use of time and resources, increases production and release of quality products. All these factors influence the overall performance of the enterprise, increasing its competitiveness. But for teams to function effectively, it is necessary to create a favorable psychological atmosphere, reduce staff turnover as much as possible, and encourage workers to learn related professions.

Calculation of piecework wages

Direct system

1. The production rate at the milling section is 48 brackets per shift. The daily tariff rate is set at 970 rubles. Within a month, the employee produced 1,000 brackets.

Piece rate: P = 970: 48 = 20.2.

Monthly earnings: Z = 20.2 x 1000 = 20,200 (rub.).

2. The standard time in the turning area is 40 minutes per operation. The tariff rate is 100 monetary units. During the month, the employee performed 420 operations.

Price: P = 100 x 40: 60 = 66.67.

Earnings: Z = 66.67 x 420 = 28,001.4 rubles.

3. A mechanic performed various jobs over the course of a month. The tariff rate per hour is 130 monetary units. For product A, the time limit is 25 minutes, B - 40 minutes, C - 100 minutes. In total, 190 pieces of product A, 115 pieces of product B, and 36 pieces of product C were manufactured.

Prices:

RA = 130 x 25: 60 = 54.16.

RB = 130 x 40: 60 = 86.67.

PB = 130 x 100: 60 = 216.67.

The worker's monthly earnings were

Zsd = 54.16 x 190 + 86.67 x 115 + 1216.67 x 36 = 28057.44 rubles.

Some foreign enterprises use income calculation systems that motivate employees to reduce manual labor time and increase output. The amount of the premium depends on only one of these factors. Such a system allows you to reasonably change earnings and avoid traditional conflicts between employees who perform diverse jobs.

At domestic enterprises, piecework wages for workers are set through the tariff rate, at foreign enterprises - through the employee’s salary. In Germany, income is calculated using the time utilization factor, which is the ratio of planned and actual costs.

The piecework form of wages can be used in a combined scheme. The constant part of the basic income is 60-70%. Floating balance - premiums that are calculated according to prices. Tariff rates are periodically reviewed for percentage of output ratio, quality of manufactured products, labor discipline, etc.

Examples

According to piecework rates, the employee was accrued 21,120 rubles per month. The bonus provision provides: if 95% of the products are manufactured on the first call, then a 10% bonus is paid. For each percentage point above - 3%. Within a month, 99% of the order was delivered from the first presentation. The calculation of piecework wages according to the bonus scheme is as follows:

Z ob = 21120 + (21120 x (10 + 3 x 4)/100) = 25766.4 rub.

Piece-progressive system

On a one-stage scale, for each unit of production exceeding the standard, the price increases by 50%. With a two-stage system: from 1 to 15% of overfulfillment - a 50% bonus; more than 15% - 100%. Price: 50 rub. for 400 units The worker produced 500 units. products without defects.

Task completion percentage:

500/400 x 100 - 100 = 25%.

That is, on a two-stage scale, the first 15% of overfulfillment will be rewarded at a rate of 50%, and the remaining 10% at a rate of 100%.

The employee will be accrued income in the amount (interests are presented in shares):

Z = 50 rub. x 400 units + ((50 rubles x 400 units) x 0.15) x 1.5 + ((50 rubles x 400 units) x 0.1) x 2 = 20 thousand rubles. + 4.5 thousand rub. + 4 thousand rub. = 28.5 thousand rubles.

With a one-step scale, the worker’s earnings will be:

50 rub. x 400 units + 50 rub. x 100 units x 1.5 = 27,500 rub.

Under the usual scheme, wages at piece rates would be 25 thousand rubles. That is, this system is aimed at getting the worker interested in exceeding the given plan.

Piece-regressive form

It is used when it is not practical to increase production volumes above the established plan. Or if it is necessary to limit the redistribution of workload in favor of experienced employees. In this case, different prices are set. They depend on the degree of deviation of the actual volume from the planned one. For overfulfillment, payment is reduced. A one- or two-step scale can also be used here.

Base for calculations: 800 units. products with a price of 25 monetary units per piece. If the plan is exceeded, an inflation coefficient of 0.7 is provided. The employee produced 900 units. Total earnings:

Z = 25 x 800 + 25 x 100 x 0.7 = 20 thousand rubles. + 1.75 thousand rub. = 21,750 rub.

In the standard form, the calculation of piecework wages would look like:

25 x 900 = 22.5 thousand rubles.

Indirect scheme

A worker whose daily wage is 1200 rubles serves 2 lines with different types products. The production rate for the first is 20 units, for the second – 60 units. During the month, 440 units were produced at the first and 1600 units. - on the second. Let's calculate indirect prices:

For the first line: P = 1200 / (20 x 2) = 30 rubles;

For the second line: P = 1200 / (60 x 2) = 10 rubles.

Monthly piecework salary: W = 30 x 440 + 10 x 1600 = 29,200 rubles.

Conclusion

Piece wages are remuneration for efforts spent, which is calculated depending on the volume and quality of products produced. There are several varieties of this form of remuneration. Their choice depends on the working conditions and employee incentive goals. In order for the payment system to be effective, all parameters on the basis of which time-based and piece-rate wages are calculated must be reviewed regularly.

When getting a job, a person is naturally interested in what his salary will be and on what principle the accruals will be based.

In our country, two forms of remuneration are common: time-based and piece-rate. The first type of salary is more common in Russia.

However, piecework wages are being used more and more. What does piecework salary mean?

Piece wages are a form of remuneration for an employee of an enterprise or company, in which the amount of funds paid depends entirely on the quantity or volume of products produced. When determining the amount of wages, the complexity of the work performed, its quality and the conditions in which the person works are taken into account.

The piecework wage system perfectly takes into account the interests of the employer. After all, every employee strives to complete the maximum possible amount of work while maintaining excellent quality. After all, if an employee makes a mistake, then his wallet has to pay.

Advantages and Disadvantages

Piece wages, like hourly wages, have a significant number of advantages and disadvantages for both the employee and his employer.

If we talk about positive aspects"transactions", then this is:

The amount of money earned depends entirely on the volume of products produced.
The amount of payment per unit is completely determined by the abilities and knowledge of the person.
The ability to motivate employees and maintain products at the proper level. In many countries around the world, in certain areas of industry (automotive, metallurgy, clothing, footwear, etc.) exclusively piecework wages are used.
Some trade work can be performed by anyone. At the same time, his education, reputation, documents, and health status do not matter. A striking example of this is harvesting vegetables and fruits in the fields, unloading wagons, etc.

With so many advantages, piecework wages are fraught with a lot of unpleasant moments for the employee and the employer.

Let's highlight the main ones:

The influence of factors beyond the control of the employee that may affect production (equipment breakdown, lack of raw materials, problems with partners, natural factors).
The goals of the employer do not coincide with the goals of the employee.
High probability of deterioration in product/service quality in pursuit of high volumes. The need for additional control can lead to unnecessary expenses and reduce the income item to a minus.
Piece-rate payment of wages depends solely on the personal qualities of the employee, leaving aside the factor of work in the general team/department/unit. Quite often, these structures have a strong influence on the final result of a person’s work.
The race to complete the required volume can lead to improper use of equipment, cause its breakdown, violation of labor protection requirements, excessive consumption of raw materials, etc.
Difficulty in establishing reasonable standards per employee. For this process, it is necessary to have a standardizer and special documentation correctly filled out at all stages of the work being carried out.
Instability of piecework wages. This requires additional monetary compensation on the part of the employer.
High production output by an employee in pursuit of high pay can reduce the actual complexity of the work performed and reduce the rate per unit of production. This is sometimes called the “ratchet effect.”
The difficulty of determining the individual production of products for certain operations (assembly on a conveyor belt, etc.).

Therefore, before you agree to a piece-rate salary or introduce it in your company, you must carefully study all the intricacies of this type of payment.

Scope of application

There are certain conditions in which it is more appropriate to use piecework wages than time-based wages.

This scope includes the following indicators:

Increase in activity volumes.
Quality indicators of completed work/manufactured goods, which directly depend on the employee.
Stimulating the contractor at a particular site to increase the volume of work.
Increase total number manufactured product while maintaining high quality.
Accurate accounting of the volume of products completed by an individual employee.
Operation of industrial facilities in a continuous mode (no equipment breakdowns, failures in the supply of raw materials).
Availability of standards justified by a technical specialist.

Varieties

Piecework wages can be made in different ways depending on the working conditions and agreement with the employer.

Modern enterprises use the following types of piecework wages.

Direct deal implies the accrual of earned funds based on the volume of tasks completed by the worker. This type is characterized by the presence of fixed prices and taking into account the qualifications of the employee. The disadvantage of this type is the lack of direct interest of the worker in the quality performance of the work of the rest of the team.
Piece-bonus salary combines payment of labor at fixed transaction rates and bonuses to employees for performing work beyond the norm or for improving the quality of manufactured products. The amount of the bonus is set by the company itself. Most often, the indicators for bonuses are the absence of defects, cost reduction, increased labor productivity, etc.
Chord type is that the entire volume of work is taken as the unit for payment and a deadline is set for its completion. Payment of wages to the employee is made only after all work is completed. If a certain deadline is long, then an advance payment is made. If the work is done efficiently and ahead of schedule, employees can receive a bonus. This type is most often used in construction, repairs, etc.
Piece-progressive type is a combination of remuneration at fixed rates (if the norm is met) with the addition of increased prices (if the norm is fulfilled). At the same time, the increased tariff differs from the usual one by two times. This type of payment is introduced temporarily, for a period of up to 6 months, exclusively at emergency work sites, in the presence of an urgent order, etc. It is constantly unprofitable to use piece-rate wages due to the rapid growth of workers' wages at a low rate of increase in productivity.
Time-piece type used extremely rarely and is a combination of payment by transaction and payment by the hour.